Power of Government to make rules

In force Act 12 of 2017 As on 18 Oct 2026

Act 12 of 2017 Ministry Finance Enacted 12 Apr 2017 Instruments 40

Commencement. 22nd June, 2017 for sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 1st July, 2017 for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9) of S 42), 43 (except proviso to subsection (9) of S 43), 44 to 50, 53 to 138, 140 to 163, 165 to 174.

Section 164 of the Central Goods and Services Tax Act, 2017 deals with power of Government to make rules. The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act. The Act was enacted on 12 Apr 2017.

(1) The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act.
(2) Without prejudice to the generality of the provisions of sub-section (1), the Government may make rules for all or any of the matters which by this Act are required to be, or may be, prescribed or in respect of which provisions are to be or may be made by rules.
(3) The power to make rules conferred by this section shall include the power to give retrospective effect to the rules or any of them from a date not earlier than the date on which the provisions of this Act come into force.
(4) Any rules made under sub-section (1) or sub-section (2) may provide that a contravention thereof shall be liable to a penalty not exceeding ten thousand rupees.
Section 164, The Central Goods and Services Tax Act, 2017 (Act 12 of 2017).

Related judgements & precedents

These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.

Union of India through Its Secretary vs Bharti Airtel LTD

Supreme Court of India 28 Oct 2021 Binding (SC) Reportable

Court's Decision & Legal Precedent

A registered person's primary obligation under the CGST Act, 2017 is to self-assess taxes and input tax credit based on books of accounts and records maintained by him as per statutory requirements, not on auto-generated information from the common electronic portal. The common portal is merely a facilitator. Consequently, non-operability of electronic forms does not excuse a registered person from this self-assessment obligation. Section 39(9) of the CGST Act, 2017 expressly provides that rectification of omission or incorrect particulars in returns can be effected only in the return to be furnished for the month or quarter during which such omission or incorrect particulars are noticed, not in the return for the period to which the error relates. This provision applies with full vigor to Form GSTR3B returns. Therefore, Circular No. 26/26/2017GST dated 29.12.2017 restricting rectification of Form GSTR3B to subsequent months is consistent with the statutory framework and cannot be read down. A registered person cannot unilaterally rectify returns for the relevant period as this would have cascading effects on other stakeholders and create uncertainty in tax administration.

On this section: Power to make rules; basis for authority to frame rules and amend them

Read the full order on eCourts India

The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.

Made under this section, and citing it

40 instruments state that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.

All subordinate legislation

Questions about Section 164

What have the courts held on Section 164 of the Central Goods and Services Tax Act?

Union of India through Its Secretary vs Bharti Airtel LTD (28 Oct 2021) is the leading judgment on this section among those set out below: Power to make rules; basis for authority to frame rules and amend them.

How do I find court cases under Section 164 of the Central Goods and Services Tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Act 164, section 164 CGST Act, section 164 of the Central Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with Union of India through Its Secretary vs Bharti Airtel LTD (28 Oct 2021).

What should I read with Section 164 of the Central Goods and Services Tax Act, and has it changed?

The rules and notifications made under it are where it actually bites, and there are 40: most recently Notification No- 72/2020-Central Tax dated 30.09.2020 (2020), then Notification No- 79/2020-Central Tax dated 15.10.2020 (2020), and 38 more.

When was Section 164 of the Central Goods and Services Tax Act enacted?

Section 164 of the Central Goods and Services Tax Act, cited as CGST Act 164, was enacted on 12 Apr 2017 as Act 12 of 2017. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 18 Oct 2026. This page is not a substitute for legal advice.